2011 (4) TMI 453

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..... sp; The appellants have made a prayer to dispose off the appeal on merit. Further, they have filed the written sub missions vide their letter dt.27.4.11. Accordingly, we have heard Shri S.K. Mall, learned SDR for the Revenue and gone through the impugned order.   2. Duty of Rs.13,49,993/- stand confirmed against the appellant in respect of Crude Palm Oil imported by them, seeking exemption .....

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..... view of the above, we confirm the demand of duty and interest as not contested. As per the appellant, they have deposited 25% of the penalty within 30 days from the date of passing of order by Additional Commissioner. Even otherwise also, no such option was extended to them by lower authorities. The Tribunal in the case of M/s Swati Chemicals & others as reported in 2009 (94) RLT 684 (CESTAT) and .....

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